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2022-06-30-accounts

Annual Report & Accounts Year Ended - 30th June 2022 CALVARY CAMBRIDGE to live is Christ

Calvary Chapel Cambridge Limited

Trustees

James Richard Peat (Chair) Andrew Robert Higgins Stephen Barry Millar Maureen Millar

Pastors

James Richard Peat (Chair) Andrew Robert Higgins

Governing Document Memorandum and Articles Incorporated 19th April 2011 Registered Charity Number 1141624 Company Number 07609516

Charity Principle Address North Arbury Chapel 54 Cameron Road Cambridge CB4 2LY

Accounts Prepared By

Bliss Accounts

CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

Contents

Objectives and Achievements 2
Financial Review 3
Statement of Financial Activities 4
Balance Sheet 5
Summary Income and Expenditure Account 6
Notes to the Financial Statements 7
1. Accounting Policies 7
2. Analysis of Income 9
3. Donated Goods, Facilities and Services 9
4. Analysis of Expenditure on Charitable Activities 10
5. Trustee Expenses 12
6. Independent Examiner's Remuneration 12
7. Grant-making Activities 13
8. Staff Costs, Employee Benefts and Trustees Remuneration 14
9. Fixed Assets 15
10. Debtors 16
11. Creditors 16
12. Summary of the Assets and Liabilities of each Category of Fund 17
13. Movement in Funds 18
14. Related Party Transactions 19

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CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

Objectives and Achievements

Objects of the Charity

The Charity’s Objects (the Objects) are the advancement of Christianity for the benefit of the public in accordance with the following:

As we have opportunity, to do good to all, especially to those who are of the household of faith (Galatians 6:10).

Activities of the Charity

As a church we meet regularly on a Sunday morning, where we gather as a body of believers to worship, pray and hear the bible taught line by line. Mid-week, we meet on a Wednesday night for Bible study or a worship and prayer night. Friday evening the men meet regularly to pray and once a month the women meet for a time of fellowship. As a ministry we support charities, both nationally and internationally for example: Christian concern and new foundations. This year we had a guest speaker from Christian concern share with us at the church. We have looked to engage the local community through outreach at Christmas and Easter. Through door-to-door leaflet dropping and engaging in conversation. We continue to pray for more open doors and opportunities to impact the local community.

Achievements and Performance, Year Ended 30th June 2022

As a church this year has been all about getting back to basics and focusing on what is foundational to the Christian faith. We completed a teaching series entitled: Foundations of the faith which was well received both in the church and on our online community. To build on this success we ran a mid week course entitled: The seven ships, which took our foundations course one step further and made it much applicable to daily living.

As a church we continue to meet the needs of all kinds of people and families across Cambridgeshire by providing a Christian, Bible teaching church fellowship that meets every Sunday morning. Where people come together to worship, pray, study the Bible and fellowship together as a loving community.

The church has continued to grow both in numbers but also in depth of spirituality. We seem to rely on word of mouth for new attendees but this has led to numerous people committing to a life following Jesus and being baptised as a public demonstration of their faith. With this growth our kids ministry has swelled and one class has turned into two with an additional creche. This has also brought in other members of the church into service through volunteering in the kids ministry.

Pastor James Peat spends much time in the week in prayer, and fellowship with the church body. This allows him to put together Sunday morning teachings which are direct from the Lord and for our church at this time. The fruit from this has been evident in the growth of the body and the individual believers as well. Pastor Andy Higgins has done similar throughout the year but more recently begun looks at the seven letters to the churches, found in the book of Revelation.

As a leadership team we spend a lot of time mid-week through house visits and individual discipleship sessions. This continues to be beneficial for building relationships and strengthening the faith of those who attend Calvary Cambridge. Alongside this we extend our services once a month to have a meal together. A time where the church body could get together for an extended time of fellowship.

In the build up to Easter and Christmas this year we once again took a table, with tracts, Bibles and other

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CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

resources into the city centre to share the love of God. We gave out hundreds of gospel tracts and church invitations with many challenging conversations with the general public. We continue to look for more similar opportunities and plan for more in the future.

As a church we regularly support a number of Charities both nationally and globally. These include Christian concern who work with the persecuted church. New foundations who do medical care and support in the Niger Delta. Open doors who represent the furthering of the gospel in many countries globally. This year in the wake of the crisis in Ukraine Pastor James visited the Romanian-Ukrainian border taking with him a financial gift from the church. Whilst there he met with an active Romanian charity supporting Ukrainian refugees, this was both a successful and eye opening trip.

Financial Review

Financial Position

This year the church received a substantial monetary gift from North Arbury Fellowship, the gift itself will go towards church maintenance, church improvements and further investment in the ministry. Discussions about these investments are ongoing within the board of trustees.

As a church we have grown a lot in terms of size and in financial giving. As a board we are happy with our position financially.

The Charity’s primary source of funds is from free-will offerings received from those regularly attending the Sunday services as well as various other supporters to the objectives of the Charity.

Reserves Policy

Keeping in line with the Charity’s future plans it has a policy to hold sufficient reserves to be able to respond in a timely manner to any opportunity presented that would allow the Charity to achieve those plans. Current reserves are minimal for meeting such possible opportunities.

Grant Making Policy

Gifts to external organisations and individuals are considered by the Trustees on the basis of need and fulfilment of the charitable activities. There are no upper or lower limits of support.

Principal Sources of Funding

The charity’s principal source of funds is from voluntary donations received from those regularly attending the Sunday services as well as various other supporters of the objectives of the charity.

Declaration

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees:

James Peat (Chairman) Date: 04/10/2022

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CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

Statement of Financial Activities

For the Year End Ended 30th June 2022

Unrestricted Restricted Total Total
Funds Funds Funds Funds
Note 2022 2022 2022 2021
Income
Donations and Legacies 2 88,233 2,414 90,647 55,349
Charitable Activities - - - 200
Other Trading Activities - - - -
Investments 2 8 - 8 43
Other Income 2 53 - 53 -
Total Income 88,294 2,414 90,708 55,592
Expenditure
Raising Funds - - - -
Charitable Activities 4-9 62,069 2,209 64,278 50,926
Total Expenditure 62,069 2,209 64,278 50,926
Net Income (Expenditure) 26,225 205 26,430 4,666
Net Movement in Funds 26,225 205 26,430 4,666
Reconciliation of Funds
Total Funds b/fwd 51,267 - 51,267 46,601
Total Funds c/fwd 77,492 205 77,697 51,267

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CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

Balance Sheet

At 31st Dec 2022

2022 2021
Note £ £ £ £
Fixed Assets
Tangible Assets 9 3,741 6,010
Current Assets
Debtors 10 7,500 7,662
Cash in Bank and in Hand 67,068 38,207
Total Current Assets 74,568 45,869
Liabilities
Creditors: Amount falling due
within one year
11 (612) (612)
Net Current Assets 73,956 45,257
Net Assets 77,697 51,267
The Funds of the Charity 12-13
Unrestricted Funds 77,492 51,267
Restricted Funds 205 -
Total Funds 77,697 51,267

These financial statements were approved by the board of trustees and signed on their behalf, on 04/10/2022

Signed on behalf of the charity’s trustees: James Peat (Chair)

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CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

Summary Income and Expenditure Account

For the Year End Ended 31st Mar 2022

2022 2021
£ £
Income 90,700 55,549
Gains/(losses) on investments - -
Interest and investment Income 8 43
Gross Income in the Reporting Period 90,708 55,592
Expenditure 62,009 48,673
Interest Payable - -
Depreciation and charges for the impairment of Fixed Assets 2,269 2,253
Total Expenditure in the Reporting Period 64,278 50,926
Net Income (Expenditure) before tax 26,430 4,666
Tax Payable - -
Net Income (Expenditure) for the fnancial year 26,430 4,666

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CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

Notes to the Financial Statements

For the Year End Ended 31st Dec 2022

1. Accounting Policies

General Information

Calvary Chapel Cambridge is a limited company registered in England and Wales. The registered charity number, company number and address of the charity is given in the charity information on page 1.

Statement of Compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), Companies Act 2006 and Charities Act 2011.

Calvary Chapel Cambridge Limited is a Public Benefit Entity as defined by FRS 102.

Going Concern

The charity has a number of regular donors, giving the trustees reasonable confidence that sufficient funding will be secured beyond the current year. The trustees have assessed the level of funds held, in addition to the cash flow needs of the charity, concluding with confidence that it will be able to continue in its operation.

Fund Accounting Policies

The General Funds are not subject to any restrictions regarding their particular use and are available for applicable general purposes of the charity.

Incoming Resources

All incoming resources are included in the Statement of Financial Activities (SoFA) when; the charity is legally entitled to the resources; the trustees are virtually certain they will receive the resources; and the monetary value can be measured with sufficient reliability.

Donations are only included in the SoFA when the charity has unconditional entitlement to the resources.

Where incoming resources have related expenditure, the incoming resources and related expenditure are reported gross in the SoFA.

Incoming resources from Gift Aid tax reclaims are included in the SoFA at the same time as the gift to which they relate.

The value of voluntary help received is not included in the accounts but is described in the trustee’s annual report.

Investment income is included in the accounts when receivable

Expenditure and Liabilities

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. It is probable that the paying out of resources will be required in settlement and the amount of the obligation can be measured reliability.

The charity makes grants to individuals and other institutions to further its charitable objectives.

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CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

Notes to the Financial Statements - Continued

Fixed Assets

Tangible fixed assets which cost £500 or more and used for more than one year are capitalised. They are valued at cost price or a reasonable value on receipt.

Depreciation is calculated on tangible fixed assets using the Straight Line Method, at 25% of the cost per year

Inventory

Stocks held for sale as part of non-charitable trade are measured at the lower of cost or net realisable value.

Donated goods are measured at their fair value, unless it is impractical to measure reliably the fair value of donated item(s). When there is no direct evidence of fair value for an equivalent item, a value is derived from: the cost of the item to the donor; or in the case of goods that are expected to be sold, the estimated resale value after deducting the cost to sell the goods.

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered.

Judgements in Applying Accounting Policies

In the application of the church's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates but are unlikely to be material.

Cash at Bank and In Hand

Cash at bank and in hand includes cash and short-term highly liquid investments with short maturity of three months or less from the date of acquisition or opening of the deposit or similar amount.

Financial Instruments

The church only has financial assets and financial liabilities of a kind that qualify as basic financial Instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method

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CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

Notes to the Financial Statements - Continued

2. Analysis of Income

2022 2022 2022 2021 2021 2021
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
£ £ £ £ £ £
Donations and Legacies
Freewill Offerings 81,139 2,359 83,498 48,055 - 48,055
Tax Recoverable - Gift Aid 7,094 55 7,149 7,286 - 7,286
88,233 2,414 90,647 55,341 - 55,341
Charitable Activities
Conferences and Retreats - - - 200 - 200
Investment Income
Bank Interest 8 - 8 43 - 43
Other Income
Book Sales 53 - 53 8 - 8
Total 88,294 2,414 90,708 55,592 - 55,592

3. Donated Goods, Facilities and Services

2022 2021
£ £
Donated Goods - -
Donated Facilities - -
- -
Number of Unpaid General Volunteers 2022 2021
Church Services - Hospitality 5 5
Church Services - Technical 4 2
Church Services - Kids church 6 2
Church Services - Worship 4 4
Church Services - Women's ministry 1 1
20 14

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CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

Notes to the Financial Statements - Continued

4. Analysis of Expenditure on Charitable Activities

2022 2022 2022 2022 2021 2021 2021 2021
Activities Grant Activities Grant
Undertaken Funding of Support Undertaken Funding of Support
Directly Activities Costs Total Directly Activities Costs Total
Note £ £ £ £ £ £ £ £
Mission and Ministry
Discipleshipand Outreach 1,056 376 1,432 929 929
Hospitality, Supplies and Gifts 1,456 1,456 1,069 1,069
Grants Payable 7 4,988 4,988 3,600 3,600
Other Ministry Expenditure - 156 156
2,512 4,988 376 7,876 2,154 3,600 - 5,754
Property, Management and
Administration
Building- Rent and Utilities 6,399 6,399 2,066 2,066
Building- Repairs, Upkeep, Minor Furnishings 2,074 2,074 1,497 1,497
Fixed Asset Depreciation 9 2,269 2,269 2,253 2,253
IT,Media and Music 266 266 4,329 4,329
Insurance 1,625 1,625 434 434
Church Retreat 100 100 -
Honorarium 400 400 -
Employee Pay 8 30,000 30,000 18,000 18,000
Employee Parsonage - 8,340 8,340
Contractor Pay 8 9,600 9,600 6,342 6,342
Employers NICs 8 787 787 -
Travel Costs 5 270 270 79 79
Phone Costs 5 220 220 87 87
Retreats and Conferences 5 928 928 422 422
Offce Expenses and Postage 70 70 86 86
Other Administration Expenditure - 392 392

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Annual Report - Year Ended 30th June 2022

CALVARY CHAPEL CAMBRIDGE

Notes to the Financial Statements - Continued

Bank Charges and Paypal Collection Charges 200 200 152 152
Solicitors Fees 407 407 -
Accounting 647 647 563 563
Independent Examination 6 140 140 130 130
55,208 - 1,194 56,402 44,479 - 693 45,172
57,720 4,988 1,570 64,278 46,633 3,600 693 50,926

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CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

Notes to the Financial Statements - Continued

5. Trustee Expenses

No trustee was paid for their service as a trustee. The nature of expenses incurred were for: ministry, administrative and subsistence causes, exclusively and necessary for fulfilling the charity objects

1 Trustee was paid expenses in the financial year ended 30th June 2022

1 Trustee was paid expenses in the financial year ended 30th June 2021

1 Trustee was paid expenses in the fnancial year ended 30th June 2022
1 Trustee was paid expenses in the fnancial year ended 30th June 2021
2022 2021
£ £
Trustee Expenses
Petrol and Travel 270 79
Phone Contract 220 86
Retreats and Conferences 928 422
1,418 587

6. Independent Examiner's Remuneration

2022 2021
£ £
Independent Examiner’s Fees 140 130

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CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

Notes to the Financial Statements - Continued

7. Grant-making Activities

2022 2021
£ £
Grants made to Institutions
Resourcing mission and ministry in accordance with the Charity Objects:
Asociatia Misionand Generația de Maine 2,125 -
Open Doors 1,200 1,200
New Foundations 805 1,800
Christian Concern 600 600
St Neots Peterborough 8 -
4,738 3,600
Grants made to Individuals
Resourcing mission and ministry in accordance with the Charity Objects:
S.P. - YWAM Missionary 250 -
250 -
Total 4,988 3,600

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CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

Notes to the Financial Statements - Continued

8. Staff Costs, Employee Benefits and Trustees Remuneration

2022 2021
Average number of staff employed during the reporting period 2 2
£ £
Staff Costs and Employee Benefts
Wages and Salaries 30,000 18,000
Ministerial Staff Contractor Pay 6,000 6,000
Other Contractor Pay 3,600 342
Employer's Social Security Costs 787 -
Employer's Contribution to Pension Schemes - -
Other Employee Benefts - Parsonage - 8,340
40,387 32,682
No employees received employee benefts of more than £60,000
By provision of the charity's Governing Document, in their capacities and pastors, J. Peat was remunerated
£30,000 with an additional £1,418 in personal expenses and A. Higgins was remunerated £6,000 with no
personal expenses
These salary payments are in relation to their ministerial roles, and not their trustee roles. The charity has 2
full-time equivalent employees (There were 2 full-time equivalent employees in 2021).

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CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

Notes to the Financial Statements - Continued

9. Fixed Assets

9. Fixed Assets
Fixtures, Fittings and
Equipment
Ministry Building
Equipment Improvements Total
£ £ £
Cost or Valuation
At 1st July 2021 9,375 2,013 11,388
Additions - - -
Disposals - - -
Revaluations - - -
Transfers - - -
At 30th June 2022 9,375 2,013 11,388
Depreciation and Impairments
At 1st July 2021 4,750 629 5,379
Disposals - - -
Depreciation 1,765 503 2,268
Impairment - - -
Transfers - - -
At 30th June 2022 6,515 1,132 7,647
Net Book Value at 1st July 2021 4,625 1,384 6,009
Net Book Value at 30th June 2022 2,860 881 3,741

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CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

Notes to the Financial Statements - Continued

10. Debtors

2022 2021
£ £
Prepayments and Accrued Income
Rent and Utilities 165 178
Insurance 186 198
351 376
Other Debtors
Tax Recoverable - Gift Aid 7,149 7,286
7,149 7,286
Total 7,500 7,662
11. Creditors
2022 2021
Accruals and Deferred Income £ £
Accrued Utilities 252 311
Accrued Insurance costs 76 79
328 390
Other Creditors
Accountancy Fees 138 85
Independent Examination 140 130
Bank Charges 5 7
284 222
Total 612 612

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CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

Notes to the Financial Statements - Continued

12. Summary of the Assets and Liabilities of each Category of Fund

2022 2022 2022 2021 2021 2021
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
£ £ £ £ £ £
Tangible Fixed Assets 3,741 - 3,741 6,010 - 6,010
Intangible Assets - - - - - -
Current Assets 66,918 150 67,068 38,207 - 38,207
Debtors 7,445 55 7,500 7,662 - 7,662
Creditors: Amounts falling due within one year (612) - (612) (612) - (612)
77,492 205 77,697 51,267 - 51,267

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CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

Notes to the Financial Statements - Continued

13. Movement in Funds

Fund Fund
Balances Balances
Brought Net Carried
Forward Income Expenditure Transfers Forward
£ £ £ £ £
Unrestricted Funds
General Fund 51,267 88,294 (62,069) - 77,492
Romanian Mission Fund - 2,414 (2,209) - 205
Total Funds 51,267 90,708 (64,278) - 77,697

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CALVARY CHAPEL CAMBRIDGE Annual Report - Year Ended 30th June 2022

Notes to the Financial Statements - Continued

14. Related Party Transactions

Related Party transactions are disclosed in note 5. 'Trustee Expenses' and note 8. 'Staff Costs, Employee Benefits and Trustees Remuneration.' In addition, C. Jackson, a related party, was remunerated £3,600 in contractor pay.

Income from donations and legacies includes £5,295 received from Trustees

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CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trusteesi | Calvary Chapel Cambridge Ltd members of On accounts for the year ended 30" June 2022 Charity no {if any) 1141624 Set out on pages I report to the trustees on my examination of the accounts of the above charity <'the Trust'} for the year ended 3010612022. Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report oflhe accounts in accordan￿ with the requirements of the Charilies Act 2011 {"the Act"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5}Ib) of the Act. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe thal in, any material respect.. accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records Independent examiner's statement I have no concerns and have come across no other matters in connection with the examination to which atterstion should be drawn in order lo enable a proper understanding of the accounts to be reached. Please delete the words in the brackets if they do not apply. Signed: Date: 21" February 2023 Name: Michelle Hook Relevant professional qualification{s} or body {if any): NIA Address: 35 Treeve Lane. Connor Downs, Hayle, Cornwall TR27 5DQ Section B Disclosure Only complete if the examiner needs to highlight matters of concern (see CC32. Independent examination of charity accounts. directions and guidance for examiners). IER October 2018

Glve here brfef detslls of any Items that the examlnerwl8hes to dlsclose. Nothing to report IER October 2018